农村土地资产评估研究进展

Study on the Progress of Evaluating Rural Land Assets

研究目的:梳理和总结学术界关于农村土地资产定价机理、农村土地资产估价方法、农村土地资产市场价格评估研究进展,为今后农村土地资产评估工作的开展提供参考。研究方法:文献资料法,对比分析法。研究结果:劳动生产价值、收益决定价值、市场实现价值是农村土地资产价值评估的基本立足点;城乡土地资产评估方法具有共同性;农村土地资产评估具有特殊性。研究结论:今后中国农村土地资产评估研究要围绕完善农村土地价格体系、实现农村土地非市场价值、统筹城乡土地管理等主题,进一步推进农村土地资产评估理论创新、技术创新、实践创新。

The purpose of this paper is to summarize the progress of studies on the pricing mechanism,evaluation methods and market price＇s evaluation of rural land assets.Methods of documentary and comparative analysis are employed.The results show that labor production value,income determination value,and market value are the basic standpoints of rural land assets assessment.The evaluation methods both of urban and rural land assets have intercommunity.The evaluation of rural land assets has its own particularities.It is concluded that in the future we should aim to push innovation on theory,technology and practice of rural land assets evaluation based on perfecting rural land pricing structure,realizing the non-market value of rural land,and balancing urban and rural land management.